This article describes requirements for different document- / voucher types in Spain. The layouts of the individual documents serve only as examples. The design of the corresponding document types is up to you. In any case, care should be taken to integrate the necessary elements and to comply with any prescribed positioning of certain elements.

Simplified invoice - "Factura simplificada"

The "Factura simplificada", or simplified invoice, is the typical cash register receipt in Spain. There is no separate "receipt" as such. Each system issues either a simplified invoice or a complete invoice.

Simplified invoices may generally be issued for transactions not exceeding EUR 400 including VAT, or when a rectifying invoice is required. The EUR 3,000 threshold applies to specified transactions, such as retail sales to final consumers, restaurant services and passenger transport, and other authorised cases. Certain transactions, including exempt intra-Community supplies of goods, are excluded from simplified invoicing (Article 4 of Royal Decree 1619/2012).

Note: The RetailForce VERI*FACTU module decides the invoice type by the total gross amount only: documents up to EUR 3,000 are transmitted as simplified invoices, documents over EUR 3,000 as full invoices (a customer with TaxNumber (NIF) is then required). For details see the article "Sending invoices with customer data".

The Note above describes the reported RetailForce processing behaviour, rather than the legal eligibility for simplified invoicing. Under Article 7(2) and (3), additional recipient details, including the tax identification number, address and separately stated VAT amount, are required for certain tax purposes, such as business VAT deduction or a private individual's tax claim.

The content of invoices and simplified invoices is defined in Royal Decree 1619/2012.

Example of a simplified invoice:

Additional statements are required for certain VAT treatments, such as VAT exemptions, self-billing, reverse-charge transactions and special VAT schemes (Article 7(1)(i) of Royal Decree 1619/2012).

Receipt elements

Legend:

Type:

M ... Mandatory element
MS ... Mandatory information, special requirements for the position, format,...
R ... Recommended
O ... Optional

No.	Element	Type	Description
1.	Text "QR tributario:"	MS	The text "QR tributario:" must appear above the tax QR code, preferably centred. A minimum clear space of 2 mm must be maintained between the text and the QR code (6 mm recommended). Its font size must be at least as large as the other invoice data.
2.	Tax QR-Code	MS	The tax QR code must comply with ISO/IEC 18004 and use error-correction level M. It must generally appear at the beginning of the invoice, before its content, and be the first QR code on the document. An alternative position is permitted when the standard placement is obstructed, provided the code remains clearly visible and distinguishable. For structured electronic invoices exchanged between systems, the QR-code URL must be included in a separate field; the graphical QR code is not required (Order HAC/1177/2024, Article 20(2)). Size: min. 30 x 30 mm max. 40 x 40 mm Clear space: minimum 2 mm on each side recommended 6 mm on each side
3.	Text "Factura verificable en la sede electrónica de la AEAT" ("Invoice verifiable at the AEAT e-Office")	MS	For invoices issued by a VERIFACTU system, the verification text must appear immediately below the tax QR code, preferably centred and in a font size at least as large as the other invoice data. Permitted variants:* "Factura verificable en la sede electrónica de la AEAT" "VERI*FACTU"
4.	Logo	O	Logo of the invoice issuer
5.	Company name and tax identification number (NIF) of the issuer	M	Full company name or name of the invoice issuer Tax identification number (NIF) of the invoice issuer
6.	Type of invoice	R	Information on the type of invoice invoice ("factura") or simplified invoice ("factura simplificada")
7.	Date of issue (and date of the transaction, if different from the date of issue)	M	Date of issue and, when different, the date of the transaction or the date on which an advance payment was received.
8.	Invoice number and series	M	Consecutive invoice number within the relevant series. Separate series are required for simplified and complete invoices issued in the same calendar year, and for rectifying invoices (Article 7(1)(a)). Note: See article "Invoice numbers and series in Spain".
9.	Line items / price (description of the goods or service)	M	Identification of the goods supplied or services provided.
10.	Sum	M	Total amount of the invoice, including VAT.
11.	Applicable VAT rate(s); "IVA incluido" (optional)	M	The applicable VAT rate or rates must be stated. The expression "IVA incluido" is optional and does not replace the VAT rate under the general rule. Where different VAT rates apply, the corresponding taxable bases must be distinguished (Article 7(1)(f)). Authorised variations are governed by Article 7(4).
12.	VAT-details	R	Additional VAT breakdown beyond the mandatory information described in element 11.
13.	For rectifying invoices: Reference to the rectified invoice	M	The rectifying invoice must identify the original invoice and the amended details. For volume discounts, identifying the relevant period is sufficient (Article 15(4)). Note: Rectifying invoices are required for incorrect mandatory invoice details, incorrectly charged VAT or changes to the taxable amount, including certain returns or cancellations. Returned goods may instead be deducted from a subsequent invoice for a new supply to the same recipient when the VAT rate is the same. Replacing a previously compliant simplified invoice with a complete invoice is not a rectification (Article 15). (not included in example)

Complete invoice

Below you will find an example of a complete invoice and a description of the required elements.

Please check the validity of your issued invoices with your Spanish tax advisor!

Example of a complete invoice:

Invoice Elements

Legend:

Type:

M ... Mandatory element
MS ... Mandatory information, special requirements for the position, format,...
R ... Recommended
O ... Optional

No.	Element	Type	Description
1.	Text "QR tributario:"	MS	The text "QR tributario:" must appear above the tax QR code, preferably centred. A minimum clear space of 2 mm must be maintained between the text and the QR code (6 mm recommended). Its font size must be at least as large as the other invoice data.
2.	Tax QR-Code	MS	The tax QR code must comply with ISO/IEC 18004 and use error-correction level M. It must generally appear at the beginning of the invoice, before its content, and be the first QR code on the document. An alternative position is permitted when the standard placement is obstructed, provided the code remains clearly visible and distinguishable. For structured electronic invoices exchanged between systems, the QR-code URL must be included in a separate field; the graphical QR code is not required (Order HAC/1177/2024, Article 20(2)). Size: min. 30 x 30 mm max. 40 x 40 mm Clear space: minimum 2 mm on each side recommended 6 mm on each side
3.	Text "Factura verificable en la sede electrónica de la AEAT" ("Invoice verifiable at the AEAT e-Office")	MS	For invoices issued by a VERIFACTU system, the verification text must appear immediately below the tax QR code, preferably centred and in a font size at least as large as the other invoice data. Permitted variants:* "Factura verificable en la sede electrónica de la AEAT" "VERI*FACTU"
4.	Logo	O	Logo of the invoice issuer
5.	Company name, address and tax identification number (NIF) of the issuer	M	Full company name or name of the invoice issuer Tax identification number (NIF) of the invoice issuer Address of the invoice issuer
6.	Type of invoice	R	Information on the type of invoice invoice ("factura") or simplified invoice ("factura simplificada")
7.	Invoice number and series	M	Consecutive invoice number within the relevant series. Rectifying invoices require a separate series (Article 6(1)(a)). Note: See article "Invoice numbers and series in Spain".
8.	Transaction date	M	The date of the transaction or the date on which an advance payment was received, when different from the invoice issue date.
9.	Issue date	M	Date on which the invoice was issued.
10.	Invoice recipient	M	Full name or company name of the invoice recipient.
11.	Address of the invoice recipient	M	Address of the invoice recipient. Note: The recipient's address is required on a complete invoice, including one issued to a private individual (Article 6(1)(e)).
12.	Tax identification number of the recipient	M	The recipient's tax identification number is required in the following cases (Article 6(1)(d)): Exempt intra-Community supplies of goods Transactions where the recipient is liable for VAT, such as reverse-charge transactions Transactions taking place in the Spanish VAT territory where the business or professional required to issue the invoice is established there
13.	Description of transaction	M	Description and details of the goods or services supplied, including the information needed to determine the taxable base, unit prices excluding VAT and any discounts not included in those prices.
14.	Tax rates and VAT amount	M	The applicable VAT rate or rates and the VAT amount charged, stated separately for ordinary VAT transactions (Article 6(1)(g) and (h)). Under the margin scheme, the VAT amount must not be stated separately; under the travel-agency special scheme, separate VAT disclosure is not required (Article 16(2) and (3)).
14.1	Equivalence surcharge	M	For supplies subject to the equivalence surcharge, a separate invoice must state the applicable surcharge rate and amount (Article 16(4)). (not included in the example)
15.	Total	M	Document total
16.	For rectifying invoices: Reference to the rectified invoice	M	The rectifying invoice must identify the original invoice and the amended details. For volume discounts, identifying the relevant period is sufficient (Article 15(4)). Note: Rectifying invoices are required for incorrect mandatory invoice details, incorrectly charged VAT or changes to the taxable amount, including certain returns or cancellations. Returned goods may instead be deducted from a subsequent invoice for a new supply to the same recipient when the VAT rate is the same. Replacing a previously compliant simplified invoice with a complete invoice is not a rectification (Article 15). (not included in example)
17.	Note on tax exemption	M	If the transaction is exempt from VAT, reference must be made to the relevant provisions of Directive 2006/112/EC, the Spanish VAT Act, or an indication that the transaction is exempt. (not included in example)
18.	Note on "Reverse charge"	M	The expression "inversión del sujeto pasivo" must be included when the recipient is liable for VAT. (not included in example)
19.	Note on special regulations	M	The prescribed wording for special VAT schemes, such as: Special scheme for travel agencies Special scheme for second-hand goods Special scheme for works of art (not included in example)